It's actually possible to effectively define a variable that can be used in both the SELECT, WHERE and other clauses.
A cross join doesn't necessarily allow for appropriate binding to the referenced table columns, however OUTER APPLY does - and treats nulls more transparently.
SELECT
vars.BalanceDue
FROM
Entity e
OUTER APPLY (
SELECT
-- variables
BalanceDue = e.EntityTypeId,
Variable2 = ...some..long..complex..expression..etc...
) vars
WHERE
vars.BalanceDue > 0
Kudos to Syed Mehroz Alam.